Langer, Inc,
450 Commack Road
Deer Park, New York 11729-4510
(631) 667-1200
June 17, 2008
VIA EDGAR
Securities and Exchange Commission
10001 F Street, NE
Washington, D.C. 20549
| | Re: | Langer, Inc. (the “Company”), a Delaware corporation, Amendment No. 4 of Registration Statement on Form S-3/A, filed on June 3, 2008, Registration No. 333-139882 |
Ladies and Gentlemen:
Pursuant to the applicable rules under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated to 4:00 P.M. on June 18, 2008 or as soon thereafter as practicable.
The Company confirms that it is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the issuance of Common Stock covered by the Registration Statement.
The Company hereby acknowledges the following:
| · | should the Securities Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declares the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| · | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | | Very truly yours, |
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| | | /s/ Kathleen P. Bloch |
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Kathleen P. Bloch |
| | Vice President and Chief Financial Officer |
